Eric T. Rapley

Colorado State University, Fort Collins - Department of Accounting

Assistant Professor

257 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

10

DOWNLOADS

811

SSRN CITATIONS
Rank 37,133

SSRN RANKINGS

Top 37,133

in Total Papers Citations

10

CROSSREF CITATIONS

11

Scholarly Papers (10)

1.

Early Evidence on the Use of Foreign Cash Following the Tax Cuts and Jobs Act of 2017

Number of pages: 51 Posted: 06 Apr 2021
Brooke Beyer, Jimmy Downes, Mollie Mathis and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln, affiliation not provided to SSRN and Colorado State University, Fort Collins - Department of Accounting
Downloads 230 (173,102)
Citation 3

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Tax Cuts and Jobs Act; payout policy, capital investment, internal capital market

2.

Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability

Accounting Horizons, Forthcoming
Number of pages: 54 Posted: 24 Jul 2018
Brooke Beyer, Sandeep Nabar and Eric T. Rapley
Kansas State University, Oklahoma State University, Stillwater - Spears School of Business and Colorado State University, Fort Collins - Department of Accounting
Downloads 161 (238,147)
Citation 1

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real earnings management, future operating performance, signaling, opportunistic behavior

3.

Disaggregated Capital Expenditures

Number of pages: 40 Posted: 01 Apr 2015 Last Revised: 20 Apr 2019
Brooke Beyer, Don Herrmann and Eric T. Rapley
Kansas State University, Oklahoma State University - Stillwater - School of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 156 (244,510)
Citation 1

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Capital Expenditures; Disaggregation; Maintenance CAPX; Growth CAPX.

4.

High-Quality Information Technology and Capital Investment Decisions

Journal of Information Systems, Forthcoming
Number of pages: 55 Posted: 05 Jul 2019 Last Revised: 17 Dec 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 134 (276,157)

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internal information quality; capital expenditure; research and development; acquisition; information technology quality

5.

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of American Taxation Association, Vol. 35, No. 1, 2013 DOI: 10.2308/atax-50246, 2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 03 Jul 2012 Last Revised: 25 Aug 2018
John L. Abernathy, Stephan Davenport and Eric T. Rapley
Kennesaw State University, University of Tennessee, Chattanooga - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 130 (282,403)
Citation 5

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Schedule UTP, tax avoidance, uncertain tax positions, event study

6.

Unintended Costs of a Dual Regulatory Environment: Evidence from State-Level Cannabis Legalization and Bank Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 14 Apr 2020
James Brushwood, Curtis M. Hall and Eric T. Rapley
Colorado State University, Fort Collins - Department of Accounting, Drexel University - Bennett S. LeBow College of Business and Colorado State University, Fort Collins - Department of Accounting

Abstract:

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Audit fees; Banking; Cannabis legalization; Conflicting regulatory environment; Enforcement uncertainty

7.

The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments

Posted: 19 Dec 2018 Last Revised: 28 Feb 2021
Eric T. Rapley, Jesse C. Robertson and Jason L. Smith
Colorado State University, Fort Collins - Department of Accounting, University of North Texas and University of Nevada, Las Vegas

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Critical audit matters; auditor tenure; nonprofessional investors; management disclosure credibility; audit quality.

8.

Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage

Journal of Corporate Finance, Vol. 43, 39-57, DOI.org/10.1016/j.jcorpfin.2016.12.009
Posted: 23 Aug 2018
Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting

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Internal Capital Market, Foreign Cash, Dividend, Repurchase, Payout Policy, Abnormal Leverage

9.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
Kennesaw State University, Claremont McKenna College - Robert Day School of Economics and Finance, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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Audit Fees, Tax Risk, Effective Tax Rates, Auditor-Provided Tax Services, Nonaudit Services

10.

Earnings Management Constraints and Classification Shifting

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
Number of pages: 27 Posted: 26 Jul 2014
John L. Abernathy, Brooke Beyer and Eric T. Rapley
Kennesaw State University, Kansas State University and Colorado State University, Fort Collins - Department of Accounting
Downloads 0 (831,574)
Citation 4
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earnings management, earnings management constraint, classification shifting